@rohanvakharia thanks!

How does those rules ignore all files in root directory?

Isn't there something missing like /* ?
Current (after merge) gitignore includes wp-config:

$ git add . --dry-run|grep wp-config
add 'wp-config-sample.php'
add 'wp-config.php'

I'm not sure why this PR was merged. It's confusing.

If I see # ignore everything in the root except the "wp-content" directory. then I shouldn't see # ignore log files and databases since those are in the root.

Also, like @kolorafa mentioned, it seems that there is something missing. We've used:

# Ignore everything, but all to descend into subdirectories
*
!*/

To ignore everything, but allow the including of what you want included. So, you could have

# "themes/my-theme" directory
!wp-content/themes/my-theme/**

Later in your gitignore file and have that work fine.

It's just me or this merge is a utter and complete trainwreck? I've got all seed projects broken, basically allowing me to add/stage pretty much of a complete WP install into the commit.

This wasn't nowhere near as tested by the submitter.